1664

Refunds after limitation period\n(a) Any portion of an internal revenue tax imposed by this subtitle or the Virgin Islands income tax law, refund of which is erroneously made, within the meaning of section 1184 of this title, may be recovered by civil action brought in the name of the government of the United States Virgin Islands.\nRefunds otherwise erroneous\n(b) Any portion of an internal revenue tax imposed by this subtitle or the Virgin Islands income tax law which has been erroneously refunded (if such refund would not be considered as erroneous under section 1184 of this title) may be recovered by civil action brought in the name of the government of the United States Virgin Islands.